5. Financial forecasting using the percent of sales method estimates all bal- ance sheet accounts as percentage of sales except A. Current Assets only. B. Fixed Assets only. C. Long-term sources of finance. D. Current Liabilities only. 5. Financial forecasting using the percent of sales method estimates all bal- ance sheet accounts as percentage of sales except A. Current Assets only. B. Fixed Assets only. C. Long-term sources of finance. D. Current Liabilities only